I am trying to figure out how to set up my home theater room so I drew it out visually on Paint (I'm sure there is a much easier way to do this but it took me like an hour so meh).

Info on the attached diagram:

Box on the left or Wall that the screen will be hung: Wall is 10 ft tall by 14 ft long. Each box represents 2ft x 2ft. Red line is "optimal viewing height" which I estimated between my wife and mine at 40" off the ground.

Looking at throwing a 100" Elite Screen on the wall which is 4ft by 7.25ft, which means 1/3 of the screen is 1.36ft or I would need the bottom to start at 2ft above the ground. I believe this is too low so looking for help on this.

Box on the right or Layout of Media Room: 17 ft length by 14ft width. Each box is 1ftx1ft.

I would like to put 2 reclining sofas which measure at roughly 7.2ft by 3.33ft (non reclined) or 7.2ft by 5.33 (fully reclined). If I measured this correctly, my eyes should be roughly 10 ft away from the screen for optimal viewing (using 1.2x). However, with size constraint, The front row eyes will be 8.5ft away from front of screen. Not sure if this is a good idea. The back row eyes will 12.5 to 13.5ft away from the screen. I guessed that I should leave 2 ft clearance for reclining between the couches and at least 2ft for entrance into the room.

The gray boxes are the pre-wired 7.1 surround sound. The 4 satelite speakers are wired through the ceiling, so I would need to mount from the ceiling? Looking for help on this. Then the LCR and the sub are in front.

Looking for critiques and any help will be greatly appreciated!

Another thought, Would a 120" be overpowering for the front row? Seems like it would be optimal for the wall and room size.

I've heard it's generally a bad idea to put speakers in ceiling, but I'm not too sure how situational that is.
I CAN say that your screen-height is perfect. You could even go a little lower if there wasn't a second row of seats to worry about (1/3 to 1/2 below eyes is considered good..looks like you've got 1/3 firmly under control).
Your seating distance also looks good at 8.5ft/12.5-13.5ft for 110". A 120" might make more folks take a dive for the rear seats, so I think 110" might be a better balance. Personally I love to sit close and am only about 7.5-8ft back from a 110"-115" screen, but I can definitely warn that shaky looking movies can make people a little sea-sick at that distance:size.

If you don't have the room to move both rows back a little in case 120" is too big, I'd definitely stick to 110" and possibly scoot the seats a few inches closer if you want to feel really close.

Sounds like a well-planned screen setup. Hopefully someone can chime-in about the best audio placement.

I've heard it's generally a bad idea to put speakers in ceiling, but I'm not too sure how situational that is.
I CAN say that your screen-height is perfect. You could even go a little lower if there wasn't a second row of seats to worry about (1/3 to 1/2 below eyes is considered good..looks like you've got 1/3 firmly under control).
Your seating distance also looks good at 8.5ft/12.5-13.5ft for 110". A 120" might make more folks take a dive for the rear seats, so I think 110" might be a better balance. Personally I love to sit close and am only about 7.5-8ft back from a 110"-115" screen, but I can definitely warn that shaky looking movies can make people a little sea-sick at that distance:size.

If you don't have the room to move both rows back a little in case 120" is too big, I'd definitely stick to 110" and possibly scoot the seats a few inches closer if you want to feel really close.

Sounds like a well-planned screen setup. Hopefully someone can chime-in about the best audio placement.

Thanks for the feedback. I'm not going to mount in ceiling however attached to the ceiling.

Using the bare wall is about the best way there is to find out for yourself which size screen you'll like best. Also, if you paint it flat-white and add a simple border, you'll almost certainly end up with a self-made screen that'll rival nearly anything you could buy for darkroom performance.

Yes, 2ft off the ground is perfect. You could even go a little lower if it doesn't interfere with the rear seats' view of the screen. With a 120" screen your ideal height off the floor will be in the range of 11"-20" (as screen gets bigger, bottom gets closer to floor and top gets closer to ceiling..obviously).